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interests to be conciliated and carried forward under one crown； two
statesmen alone bear the burden of public affairs and are not
overwhelmed by it。 Was France less prolific of political capacities
than Germany？ The rather silly game of what are called 〃constitutional
institutions〃 carried beyond bounds has ended； as everybody knows； in
requiring a great many offices to satisfy the multifarious ambition of
the middle classes。 It seemed to Rabourdin； in the first place；
natural to unite the ministry of war with the ministry of the navy。 To
his thinking the navy was one of the current expenses of the war
department； like the artillery； cavalry； infantry； and commissariat。
Surely it was an absurdity to give separate administrations to
admirals and marshals when both were employed to one end； namely； the
defense of the nation； the overthrow of an enemy； and the security of
the national possessions。 The ministry of the interior ought in like
manner to combine the departments of commerce； police； and finances；
or it belied its own name。 To the ministry of foreign affairs belonged
the administration of justice； the household of the king； and all that
concerned arts； sciences； and belles lettres。 All patronage ought to
flow directly from the sovereign。 Such ministries necessitated the
supremacy of a council。 Each required the work of two hundred
officials； and no more； in its central administration offices； where
Rabourdin proposed that they should live； as in former days under the
monarchy。 Taking the sum of twelve thousand francs a year for each
official as an average； he estimated seven millions as the cost of the
whole body of such officials； which actually stood at twenty in the
budget。
By thus reducing the ministers to three heads he suppressed
departments which had come to be useless； together with the enormous
costs of their maintenance in Paris。 He proved that an arrondissement
could be managed by ten men； a prefecture by a dozen at the most；
which reduced the entire civil service force throughout France to five
thousand men； exclusive of the departments of war and justice。 Under
this plan the clerks of the court were charged with the system of
loans； and the ministry of the interior with that of registration and
the management of domains。 Thus Rabourdin united in one centre all
divisions that were allied in nature。 The mortgage system；
inheritance； and registration did not pass outside of their own sphere
of action and only required three additional clerks in the justice
courts and three in the royal courts。 The steady application of this
principle brought Rabourdin to reforms in the finance system。 He
merged the collection of revenue into one channel； taxing consumption
in bulk instead of taxing property。 According to his ideas；
consumption was the sole thing properly taxable in times of peace。
Land…taxes should always be held in reserve in case of war； for then
only could the State justly demand sacrifices from the soil； which was
in danger； but in times of peace it was a serious political fault to
burden it beyond a certain limit； otherwise it could never be depended
on in great emergencies。 Thus a loan should be put on the market when
the country was tranquil； for at such times it could be placed at par；
instead of at fifty per cent loss as in bad times； in war times resort
should be had to a land…tax。
〃The invasion of 1814 and 1815；〃 Rabourdin would say to his friends；
〃founded in France and practically explained an institution which
neither Law nor Napoleon had been able to establish；I mean Credit。〃
Unfortunately； Xavier considered the true principles of this admirable
machine of civil service very little understood at the period when he
began his labor of reform in 1820。 His scheme levied a toll on the
consumption by means of direct taxation and suppressed the whole
machinery of indirect taxation。 The levying of the taxes was
simplified by a single classification of a great number of articles。
This did away with the more harassing customs at the gates of the
cities； and obtained the largest revenues from the remainder； by
lessening the enormous expense of collecting them。 To lighten the
burden of taxation is not； in matters of finance； to diminish the
taxes； but to assess them better； if lightened； you increase the
volume of business by giving it freer play； the individual pays less
and the State receives more。 This reform； which may seem immense；
rests on very simple machinery。 Rabourdin regarded the tax on personal
property as the most trustworthy representative of general
consumption。 Individual fortunes are usually revealed in France by
rentals； by the number of servants； horses； carriages； and luxuries；
the costs of which are all to the interest of the public treasury。
Houses and what they contain vary comparatively but little； and are
not liable to disappear。 After pointing out the means of making a tax…
list on personal property which should be more impartial than the
existing list； Rabourdin assessed the sums to be brought into the
treasury by indirect taxation as so much per cent on each individual
share。 A tax is a levy of money on things or persons under disguises
that are more or less specious。 These disguises； excellent when the
object is to extort money； become ridiculous in the present day； when
the class on which the taxes weigh the heaviest knows why the State
imposes them and by what machinery they are given back。 In fact the
budget is not a strong…box to hold what is put into it； but a
watering…pot； the more it takes in and the more it pours out the
better for the prosperity of the country。 Therefore； supposing there
are six millions of tax…payers in easy circumstances （Rabourdin proved
their existence； including the rich） is it not better to make them pay
a duty on the consumption of wine； which would not be more offensive
than that on doors and windows and would return a hundred millions；
rather than harass them by taxing the thing itself。 By this system of
taxation； each individual tax…payer pays less in reality； while the
State receives more； and consumers profit by a vast reduction in the
price of things which the State releases from its perpetual and
harassing interference。 Rabourdin's scheme retained a tax on the
cultivation of vineyards； so as to protect that industry from the too
great abundance of its own products。 Then； to reach the consumption of
the poorer tax…payers； the licences of retail dealers were taxed
according to the population of the neighborhoods in which they lived。
In this way； the State would receive without cost or vexatious
hindrances an enormous revenue under three forms； namely； a duty on
wine； on the cultivation of vineyards； and on licenses； where now an
irritating array of taxes existed as a burden on itself and its
officials。 Taxation was thus imposed upon the rich without
overburdening the poor。 To give another example。 Suppose a share
assesse